Tristan Associates v. Commonwealth

OPINION BY

Judge LEADBETTER.

Taxpayer, Tristan Radiology Specialists, P.C.,1 petitions for review of the order of the Board of Finance and Revenue (Board) denying Taxpayer’s petition for refund of sales and use taxes ($61,845.44) paid on magnetic resonance imaging (MRI) and computed tomography (CT) machines, canned software associated therewith, and electricity to power such equipment during the period October 2006 through December 2008. The issue on appeal is whether these items are excluded from tax under the manufacturing exclusion set forth in the Tax Reform Code of 1971 (Tax Code).2

Accordin…